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Réflexions sur l'épistémologie du contrôle, à partir du cas singulier des organisations publiques

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  • Ariel Eggrickx

    (Comptabilité, Contrôle, Audit - MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

The use of control practices within both the private and public sector tends to prioritise the formal and quantitative character of control. However, theory as well as empirical research on public organisations has challenged the validity of this orientation. These studies reveal the paradox of control, that is, when control focuses excessively on the principle of order and on the formal, it can generate "less" control, and could even reduce the capacity for change. These findings encourage us to reflect on control, on the conditions of validity of knowledge control, on a critique of its assumptions and of its methods. Theoretical reflections as well as field observations suggest a management foundation that is rather "ambiguous", management by interaction, which reinforces the overall organisational control by promoting recursive control loops.

Suggested Citation

  • Ariel Eggrickx, 2013. "Réflexions sur l'épistémologie du contrôle, à partir du cas singulier des organisations publiques," Post-Print hal-01002358, HAL.
    • Handle: RePEc:hal:journl:hal-01002358
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002358
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    References listed on IDEAS

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    1. Dermer, J. D. & Lucas, R. G., 1986. "The illusion of managerial control," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 471-482, October.
    2. Ariel Eggrickx, 2004. "La crise du statut de l'agent comptable dans les organismes de Sécurité sociale : le cas des caisses d'allocations familiales," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 257-282.
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    5. Dermer, Jerry, 1988. "Control and organizational order," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 25-36, January.
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